PL EN


Journal
2014 | 1(37) | 85–108
Article title

Polityka podatkowa gmin i miast na prawach powiatu w zakresie podatku od nieruchomości a wspieranie przedsiębiorczości przez samorząd terytorialny

Content
Title variants
EN
Local government property tax policy in the context of supporting entrepreneurship in Poland
Languages of publication
PL
Abstracts
EN
The article looks at the links between local government tax policy related to commercial real estate and number of businesses operating in the analysed group of local government units. First, the author examines the data on local government revenues from the tax on real estate between 2007 and 2012. Next, the results of the research on the tax rate of property tax on buildings used for economic activities are presented. The research was conducted in 2012 by the Bureau of Research. In the final section, the correlation between the property tax on commercial buildings and the number of businesses operating in the area is discussed.
Journal
Year
Issue
Pages
85–108
Physical description
Contributors
  • Specjalista ds. finansów publicznych w BAS;
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-c939cff1-3557-4bca-bb61-3975c1a10680
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